Publication

This report provides estimates of the VAT Gaps - the difference between the theoretical VAT liability and the collections of VAT in a country - for 26 EU member states for the period 2000-2011. It estimates that the total VAT Gap for 2011 in these countries amounted to approximately 193 billion Euros in 2011, or about 1.5 percent of their GDP, an increase from the 1.1 percent recorded in 2006. It also says that Italy, France, Germany and the United Kingdom contributed over half of the total VAT Gap in absolute terms, and that Romania, Latvia, Greece and Lithuania had the largest VAT Gaps within their own countries.